Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 64A, § 12
Sales exempted by federal law; restraining collection of excise
Official textmalegislature.gov
Section 12. The supreme judicial or the superior court shall have jurisdiction in equity to restrain the collection, upon any sale exempted by the constitution and laws of the United States, of the excise imposed by this chapter. The bill shall be brought against the commissioner, whether the question of the collection of the excise is in the hands of the attorney general or pending before the appellate tax board or is still in the hands of the commissioner.
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In this chapter (17 sections)
- 64A-1 · Definitions
- 64A-1A · Reduction of tax per gallon on fuel containing eligible…
- 64A-2 · Licenses
- 64A-3 · Record of sales
- 64A-3A · Determination of average price of fuel and tax per gallon;…
- 64A-4 · Monthly returns and payment of excise; tax rate
- 64A-4A-to-4E · Repealed, 1956, 619, Sec. 5
- 64A-5-6 · Repealed, 1976, 415, Sec. 106
- 64A-7 · Reimbursement for non-highway users of gasoline
- 64A-7A · Reimbursement to farm users of gasoline
- 64A-8 · Application of chapter to interstate and foreign commerce
- 64A-8A · Regulation of tax free sales
- 64A-9 · Purchaser to bear tax; sales separate from tax; penalty
- 64A-10 · Repealed, 1976, 415, Sec. 106
- 64A-11 · General penalties
- 64A-12 · Sales exempted by federal law; restraining collection of excise
- 64A-13 · Disposition of moneys received